South Dakota Statutes
§ 10-39-45.3 — Estimated tax--Filing--Payment.
South Dakota § 10-39-45.3
This text of South Dakota § 10-39-45.3 (Estimated tax--Filing--Payment.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-39-45.3 (2026).
Text
On or before the last day of January, April, July, and October, each person who mined or extracted precious metals during the previous calendar year shall file with the Department of Revenue a verified estimate of the person's tax for the current year and pay one-fourth of the estimated taxes.
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Legislative History
SL 1984, ch 78, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 92; SL 2011, ch 1 (Ex. Ord.
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Bluebook (online)
South Dakota § 10-39-45.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-45.3.